← HSN and SAC codes for common items · Search any code on the HSN code finder.
Chocolate is classified under HSN heading 1806. GST as on 26 October 2026: 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Chocolate?
GST on Chocolate as on 26 October 2026: 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 18% → 5% (1806). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 5% | 1806 | If you sell chocolates and other food preparations containing cocoa, GST is 5%. | 9/2025-CT(R), entry 116 |
GST rate on Chocolate since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 28% |
| 15 November 2017 | 21 September 2025 | 18% |
| 22 September 2025 | today | 5% |
The GST rate on Chocolate is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
1806 Chocolate and other food preparations containing cocoa
| Code | Description (as in the tariff) |
|---|---|
180610 | Cocoa powder, containing added sugar or other sweetening matter |
18061000 | Cocoa powder, containing added sugar or other sweetening matter |
180620 | Other preparations in blocks, slabs or bars weighing more than 2 kg. or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg. |
18062000 | Other preparations in blocks, slabs or bars weighing more than 2 kg. or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg. |
180631 | Filled |
18063100 | Filled |
180632 | Not filled |
18063200 | Not filled |
180690 | Other |
18069010 | Chocolate and chocolate products |
18069020 | Sugar confectionary containing cocoa |
18069030 | Spreads containing cocoa |
18069040 | Preparations containing cocoa for making beverages |
18069090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Ice cream (Kulfi)
2105 - Noodles and pasta
1902 - Sweets (sugar confectionery, toffee)
1704 - Pickles
2001 - Sauces and ketchup
2103 - Bread (Pav)
1905 - Detergent and washing powder
3402 - Sanitary napkins and diapers
9619 - Tissue paper and napkins
4818 - Towels and bedsheets
6302 - Carpets and floor coverings
5701 - Bags, handbags and wallets
4202
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
